GST exemption for specified intra State services: listed service categories taxed at nil rate subject to stated conditions. Exempts intra State supplies of the specific services listed in the Table from State tax to the extent the tax exceeds the nil rate specified, subject to the conditions in the Table. The Table enumerates categories of services (by Chapter/Heading codes) such as charitable activities, government services relating to Panchayat and Municipality functions, educational and health services, transport and goods carriage, insurance and pension services, renting of residential dwellings and other social welfare or public interest services, with express exclusions, provisos and turnover or tariff thresholds as applicable. Definitions and commencement date are provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for specified intra State services: listed service categories taxed at nil rate subject to stated conditions.
Exempts intra State supplies of the specific services listed in the Table from State tax to the extent the tax exceeds the nil rate specified, subject to the conditions in the Table. The Table enumerates categories of services (by Chapter/Heading codes) such as charitable activities, government services relating to Panchayat and Municipality functions, educational and health services, transport and goods carriage, insurance and pension services, renting of residential dwellings and other social welfare or public interest services, with express exclusions, provisos and turnover or tariff thresholds as applicable. Definitions and commencement date are provided.
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